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9
Jun

Earnout Clarity

Earnout arrangements are a way of structuring the sale of a business when uncertainty exists regarding its value.  In this type of arrangement, the sale of the business includes a lump sum payment plus a right to further payment that are contingent on the performance of the business for a...

13
May

Budget Brief: Individuals

The main focus of the budget for individuals was a change in benefits provided through childcare rebates as well as some other changes which have been noted below.

13
May

Budget Brief: Small Business

The previously announced reduction in the corporate tax rate to 28.5% for companies with an aggregated annual turnover of less than $2 million is scheduled to commence from 1 July 2015.  Other corporate entities retain the existing 30% rate with the franking rate of 30% on dividends to be retained...

13
May

Budget Brief: Big Business

Following the UK’s lead, albeit via a different route, the government are seeking to tax approximately 30 multinationals by extending the existing anti-avoidance provisions. 

13
May

Budget Brief: Superannuation

As promised, Superannuation has been left alone by the government, well almost.  Irrespective of election promises a budget cannot pass without a change in superannuation and this budget is no exception.

1
May

Succession Planning Changes Regarding Involuntary Exits

As highlighted in our July article, a common challenge for any business, big or small, is planning for changes in management and/or ownership.  While planned exits have complications, unplanned exits bring an additional set of challenges including funding of business partner interests.

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